Sistema de costeo para el proceso de producción y distribución de camarón
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
En el presente trabajo se presentan la problemática de la empresa EDIMAR S.A. el mismo
que se realiza bajo un análisis detallado del proceso de productivo, como es el uso de los
insumos y recursos para esa forma obtener la información necesaria para implementar un
sistema de costeo, ya que garantiza un buen control de los costos, contribuyendo en solventar
la problemática en la empresa, esta investigación tiene como objetivo fundamental
implementar un Sistema de Costeo para el proceso de producción y distribución de camarón
en la empresa EDIMAR S.A., se consideró que el tipo de investigación ideal para la
propuesta es descriptiva y exploratoria; por lo tanto fue necesario organizar, describir e
interpretar los datos de la empresa con un adecuado registro de documentos que le sirvan
como control para que puedan ser aplicados en sus trabajos cotidianos y mejorar el proceso
productivo, en los cuales se aplicó el modelo de encuesta, lo que permitió dar una idea clara,
concisa y precisa de los procesos ejecutados en la empresa.
In this paper are presented the problem of EDIMAR S.A. which is performed under a detailed analysis of the productive process, as it is the use of inputs and resources for that shape the information necessary to implement a system of I costing, since it guarantees a good control of the costs, contributing to solve the problems in the enterprise, this research has as main objective implementing a costing system to the process of production and distribution of shrimp in the company EDIMAR S.A., was considered the ideal research proposal type is descriptive and exploratory; It was therefore necessary to organize, describe and interpret the data of the company with a proper record of documents that served as a control so that they can be applied in their daily work and improve the production process, in which the pattern is applied survey, which allowed to give a clear, concise and accurate idea of the processes implemented in the company
In this paper are presented the problem of EDIMAR S.A. which is performed under a detailed analysis of the productive process, as it is the use of inputs and resources for that shape the information necessary to implement a system of I costing, since it guarantees a good control of the costs, contributing to solve the problems in the enterprise, this research has as main objective implementing a costing system to the process of production and distribution of shrimp in the company EDIMAR S.A., was considered the ideal research proposal type is descriptive and exploratory; It was therefore necessary to organize, describe and interpret the data of the company with a proper record of documents that served as a control so that they can be applied in their daily work and improve the production process, in which the pattern is applied survey, which allowed to give a clear, concise and accurate idea of the processes implemented in the company
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Palabras clave
SISTEMA DE COSTEO, PROCESO, CAMARON, COSTOS